Fitrawansyah
Unknown Affiliation

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

ANALISIS KINERJA KEUANGAN DAERAH PEMERINTAH PROVINSI JAWA TIMUR TAHUN ANGGARAN 2010 - 2014 Ayu Rosida, Siti; Fitrawansyah; Saepudin, Udin
Jurnal Gici Jurnal Keuangan dan Bisnis Vol 16 No 2 (2024): Jurnal Keuangan dan Bisnis
Publisher : Sekolah Tinggi Ilmu Ekonomi GICI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58890/jkb.v16i2.319

Abstract

This research is descriptive in nature, in which this research will be described accordingly with the research results obtained. The purpose of this research is to find out financial performance using the level of regional financial independence, level regional dependency, level of fiscal decentralization, level of effectiveness and level efficiency in the province of East Java Fiscal Year 2010 – 2014. Research results the ratio of the level of regional independence explains that the average level of independence the regional finance of East Java Province during the 2010 - 2014 budget period amounted to 3.27%. According to the regional financial independence assessment criteria is “Very Good” that is, it can be said that they do not have a high dependency on central government through balancing funds. The dependency ratio has an average of –the average percentage is 1%, namely "Very Low" which is East Java Province has been optimal in financing its regional development activities, so that the regions does not depend on government subsidies through balancing funds. Results analysis of the average level of fiscal decentralization in East Java Province the 2010 - 2014 budget amounted to 69.34%. The level of effectiveness has a percentage an average of 113.25%, namely the effectiveness level of "Very Effective". Efficiency ratio regional financial management in East Java Province has an average percentage of 1.46%, namely "efficient", where the government provides incentive funds for realize PAD to the maximum so as to be able to carry out the implementation regional budget properly/efficiently.
DAMPAK KENAIKAN TARIF PPN DAN KEMUDAHAN TRANSAKSI DIGITAL TERHADAP GAYA HIDUP KONSUMSTIF MASYARAKAT JAKARTA DI USIA 20 – 30 TAHUN Rizma Arindy; Fitrawansyah; Dyah Shinta Kusumaningtyas
The Asia Pacific Journal Of Management Studies Vol 12 No 2 (2025)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/apjms.v12i2.1418

Abstract

This research purpose to examine the effect of increasing Value Added Tax (VAT) rates and the development of digital transactions, which are two important factors that influence the consumption patterns of urban communities, especially the productive age group. The method used was descriptive quantitative with purposive sampling technique and involved 100 respondents. Data was collected through a questionnaire using a 5 point Likert scale and analyzed using multiple linear regression. The research results show that the two independent variables, both partially and simultaneously, have a significant effect on consumer lifestyle. The ease of digital transactions has a more dominant influence than the increase in VAT rates. These findings confirm that digitalization has a strong role in encouraging consumer behavior, even amidst fiscal policy pressures. This research contributes to the development of tax policy strategies that are adaptive to the consumption behavior of the younger generation as well as strengthening digital financial literacy in society